MISSISSIPPI LEGISLATURE

2000 Regular Session

To: County Affairs

By: Senator(s) Kirby

AN ACT TO AMEND SECTION 27-1-11, MISSISSIPPI CODE OF 1972, TO REQUIRE THE BOARD OF SUPERVISORS IN COUNTIES HAVING A TOTAL ASSESSED VALUATION OF MORE THAN $150 MILLION TO SEPARATE THE OFFICE OF TAX COLLECTOR FROM THE OFFICE OF ASSESSOR; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-1-11, Mississippi Code of 1972, is amended as follows:

27-1-11. (1) In counties having a total assessed valuation of One Hundred Fifty Million Dollars ($150,000,000.00) or less, the board of supervisors, in its discretion, may separate the office of tax collector from the office of assessor by resolution spread upon the minutes of the board, provided that such resolution shall come into effect with the succeeding term of office and shall not affect any duly elected official during the performance of his term. Any such resolution to separate the offices shall be adopted on or before February 1, 1971, or on or before February 1 of any succeeding year in which general county and statewide elections are held. After the offices have been separated, they shall remain separate until consolidated by like resolution of the board of supervisors for the succeeding term; provided, however, such resolution to consolidate the offices, having been once separated, shall become effective only after the affirmative vote of a majority of the qualified voters of the county participating in an election to be held in conformity, in all respects, with the applicable statutes governing special elections.

(2) In counties having a total assessed valuation of more than One Hundred Fifty Million Dollars ($150,000,000.00), the board of supervisors shall separate the office of tax collector from the office of assessor by resolution spread upon the minutes of the board, provided that such resolution shall come into effect with the succeeding term of office and shall not affect any duly elected official during the performance of his term.

SECTION 2. The Attorney General of the State of Mississippi shall submit this act, immediately upon approval by the Governor, or upon approval by the Legislature subsequent to a veto, to the Attorney General of the United States or to the United States District Court for the District of Columbia in accordance with the provisions of the Voting Rights Act of 1965, as amended and extended.

SECTION 3. This act shall take effect and be in force from and after the date it is effectuated under Section 5 of the Voting Rights Act of 1965, as amended and extended.